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Section 6214(a) requires a claim for increased deficiency to
be asserted at or before the hearing or a rehearing. It is well
established that the word “hearing” as used in section 6214(a)
encompasses the entire “proceeding” up until the decision of the
Tax Court has been entered. Henningsen v. Commissioner, 243 F.2d
954 (4th Cir. 1957), affg. 26 T.C. 528 (1956); Law v.
Commissioner, 84 T.C. 985, 989 (1985).
As part of the parties’ joint stipulations, Exhibit 8-H was
admitted into evidence. That exhibit is the recourse note
entered into between petitioner and FDC. In addition, page 8 of
Exhibit 8-H is the debt service schedule. The schedule begins
with the principal balance of $2,358,994 and chronicles the
payments made on the note. As of January 2, 1990, the date of
the transfer to the School, the debt service schedule shows a
balance of $1,540,280.
3(...continued)
does not affect the result of the trial of these issues.
(2) Other Evidence: If evidence is objected to at the
trial on the ground that it is not within the issues raised
by pleadings, then the Court may receive the evidence and at
any time allow the pleadings to be amended to conform to the
proof, and shall do so freely when justice so requires and
the objecting party fails to satisfy the Court that the
admission of such evidence would prejudice such party in
maintaining such party’s position on the merits.
(3) Filing: The amendment or amended pleadings
permitted under this paragraph (b) shall be filed with the
Court at the trial or shall be filed with the Clerk at
Washington, D.C., within such time as the Court may fix.
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Last modified: May 25, 2011